Relevant bibliographies by topics / Accounting in banks

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Academic literature on the topic 'Accounting in banks'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Accounting in banks"

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Du, Chan, Liang Song, and Jia Wu. "Bank accounting disclosure, information content in stock prices, and stock crash risk." Pacific Accounting Review 28, no. 3 (August 1, 2016): 260–78. http://dx.doi.org/10.1108/par-09-2015-0037.

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Purpose This paper aims to examine how banks’ accounting disclosure policies affect information content in stock prices and stock crash risk. Design/methodology/approach This paper uses 1996-2013 as the sample period. The final sample includes 10,045 observations in 37 countries. This paper uses stock return synchronicity to measure information content in stock prices. This study uses the frequency difference between extremely negative and positive stock returns to measure stock crash risk. To measure the level of bank accounting disclosure, this research follows Nier and Baumann (2006) to construct an aggregate disclosure index based on inclusions and omissions of a series of items in a bank’s annual accounting reports. Findings This paper finds that banks’ stocks have lower stock return synchronicity and fewer extremely negative returns if banks have higher levels of financial statement disclosure. These results suggest that banks’ stocks have higher information content and lower crash risk if banks’ information environment is more transparent. Originality/value Overall, this paper provides new insight about how to increase banks’ transparency and the safety of the banking industry, which is beneficial to economic growth. To increase banks’ transparency and reduce the possibility of extremely negative stock returns, one way to regulate banks is to increase their accounting disclosure. In addition, the extant literature (Chen et al., 2006, Durnev et al., 2003, 2004; Wurgler, 2000) demonstrates that firms with lower stock return synchronicity have more transparent information environments and higher investment efficiency. Thus, this paper finds that higher levels of bank accounting disclosure are associated with lower stock return synchronicity, which further reduces banks’ opacity and increases banks’ investment efficiency. Finally, compared to business firms, stock crash risk has much direr consequences because one bank’s stock crash will affect overall financial stability. Thus, it is important for authorities to know the effects of accounting disclosure on bank stock crash risk.
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Kusano, Masaki. "Fair value accounting and procyclicality: accounting for securitization." Corporate Ownership and Control 11, no. 1 (2013): 535–47. http://dx.doi.org/10.22495/cocv11i1c6art1.

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The purpose of this study is to examine whether fair value accounting promotes procyclicality by focusing on securitization transactions before the financial crisis. This study demonstrates the relationship between securitization accounting and procyclicality using a parsimonious model. The findings are as follows. Sale accounting increases the capital ratio compared with that before a securitization transaction. Banks’ executives have incentives to increase both assets and debt within the limits of their target capital ratio (leverage ratio) for executive compensation and market reputation; assets (lending) will be increased. When banks conduct securitization transactions and adopt sale accounting to enhance short-term profits, the capital ratio increases under the certain condition. Thus, banks will increase assets (lending) within the limit of their target capital ratio (leverage ratio). As banks increase and expand their lending during economic booms, the economic booms are accelerated. It is expected that both sale accounting and fair value accounting promote procyclicality during economic booms.
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Siswantoro, Dodik. "Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia." Journal of Islamic Accounting and Business Research 9, no. 3 (May 8, 2018): 434–47. http://dx.doi.org/10.1108/jiabr-11-2013-0040.

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PurposeThis paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS), and accordingly, a suitable standard is needed for this case. Design/methodology/approachThe research methodology involved interview with a senior accounting manager of an Islamic bank focusing on relevant topics in sukuk to sharpen the analysis. Equally important, research reviewed and compared financial statements on sukuk accounting among Islamic banks, before and after adoption of sukuk accounting standard. FindingsIFRS require market valuation based on interest rate. As interest rate is unlawful in Islamic teaching, IFRS may not accordingly be suitable. Therefore, SFAS No. 110 was issued by the Indonesian Institute of Accountants (Ikatan Akuntan Indonesia). Considering the fact that this standard did not explicitly adopt the IFRS paradigm, there have been consequent conflicts in Islamic bank management because of preference of global recognition to IFRS. Adopting IFRS would be more compatible with other countries’ general accounting standards. In addition, significant differences are found in sukuk accounting treatments by Islamic banks before and after the standard adoption. Research limitations/implicationsThis research only focuses on such question of why specific accounting standard for sukuk accounting is needed by Islamic banks in Indonesia, while only few Indonesian Islamic banks were initially aware of the issue. Originality/valueThis paper may be the first paper discussing the response to and need for sukuk accounting in Indonesian Islamic banks.
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Dinh, Tami, and Barbara Seitz. "The Information Content of Hedge Accounting—Evidence from the European Banking Industry." Journal of International Accounting Research 19, no. 2 (April 15, 2020): 91–115. http://dx.doi.org/10.2308/jiar-18-045.

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ABSTRACT This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005 to 2014. We show that both “as-if” earnings and “as-if” book values excluding the effects of hedge accounting are less value relevant than reported figures. This indicates that hedge accounting information is valued by the market. Further, we develop a proxy to measure whether hedge accounting is economically favorable. Only if the effects of a bank's hedge accounting are economically favorable, hedge accounting disclosures are positively associated with market values. We find cross-sectional differences when adopting hedge accounting for subsample analyses of European regions. In addition, distinguishing between troubled and non-troubled banks, the results only hold for the latter category suggesting that troubled banks suffer from biased accounting information. Our results are important for standard setters and banks when seeking to understand the capital market effects of hedge accounting and their disclosures. JEL Classifications: G21; G28; M41. Data Availability: Data are available from the public sources cited in the text.
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Gláserová, Jana. "Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 6 (2010): 133–42. http://dx.doi.org/10.11118/actaun201058060133.

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Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations – cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its comparations with balance sheets of other business entities.
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Festić, Mejra. "THE ROLE OF THE FOREIGN BANKS IN THE 5 EU MEMBER STATES / UŽSIENIO BANKŲ VAIDMENS 5 EUROPOS SĄJUNGOS VALSTYBĖSE TYRIMAS." Journal of Business Economics and Management 13, no. 1 (February 21, 2012): 189–206. http://dx.doi.org/10.3846/16111699.2011.620156.

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The article tests if foreign banks have lowered their market share in the Baltic States, Romania and Bulgaria during the recent financial crisis after 2007, due to the perception of risk exposure in local markets. It has been proved that, the credit supply by foreign banks in the Baltic States, Romania and Bulgaria has remained relatively stable during the latest crisis by TSLS method. Foreign ownership generally utilizes derivative products more than domestic banks in the NMSs because they have more expertise in hedging and can diversify risks effectively with their larger parent banks in their home country. The reaction of foreign banks abroad depends on the capital adequacy of the parent bank and the business opportunities in the host economies. Santrauka Straipsnyje analizuojamas užsienio bankų vaidmuo penkiose Europos Sąjungai priklausančiose valstybėse – Baltijos šalyse, Rumunijoje ir Bulgarijoje. Autorius tyrimui pasirinko užsienio bankų užimamos rinkos dalies vertinimą ir ekonomikos krizės poveikio nustatymą šių bankų veiklos rodikliams bei rinkos daliai. Gauti rezultatai parodė, kad kreditų pasiūla, teikiama užsienio bankų Baltijos šalyse, Rumunijoje ir Bulgarijoje, išliko palyginti stabili. Tai galima susieti su tuo, kad užsienio bankai taiko ir naudoja išvestinius produktus, motyvuodami tuo, jog turi daugiau patirties ir gali diversifikuoti riziką, efektyviai naudodami juos remiančių savos šalies („motininių“) bankų finansinius išteklius. Tyrimas taip pat parodė, kad užsienio bankų reakcija į rinkos pasikeitimus vienoje ar kitoje valstybėje tiesiogiai priklauso nuo „motininio“ banko kapitalo pakankamumo ir ekonominių verslo sąlygų toje šalyje.
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Cucinelli, Doriana. "Can speed kill?" Journal of Risk Finance 17, no. 5 (November 21, 2016): 562–84. http://dx.doi.org/10.1108/jrf-03-2016-0035.

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Purpose This study aims to analyze bank lending behavior before and during the most recent financial crisis. Banks are more willing to grant loans during economic expansion. However, this behavior can result in reduced portfolio asset quality. The analysis tries to facilitate understanding of whether this relationship is always true. A second aim of the study is to highlight whether the impact of credit risk on bank lending behavior during a financial crisis is greater for banks that grew faster during the pre-crisis period than for other banks. Design/methodology/approach The analysis is based on a sample of banks in Italy, an example of a country undergoing a credit crunch without a lending bubble burst. The methodology is based on a panel regression and author uses different models to test his hypothesis: an ordinary least squares, a fixed effect, a least absolute regression and a Generalized Method of Momentum (GMM). This allows to mitigate some of the endogeneity problems. Findings The essay shows that effectively, most of the banks that grew faster during a pre-crisis period show a higher growth of non-performing loans and a greater reduction in lending activity during a financial crisis. However, 34 per cent of banks that grew faster during a pre-crisis period have a low growth of non-performing loans in the subsequent years. Finally, the results suggest that credit risk negatively affects bank lending behavior, but a higher impact relative to fast banks with respect to other banks cannot be emphasized. Practical implications Findings have some policy implications. First, given the adverse effect of the increase of non-performing loans (NPLs) on the bank’s lending activity and on the broad economy in general, there is merit to strengthen supervision to prevent a further increase and accumulation of NPLs in the bank’s credit portfolio. In addition, the supervisors could require that banks take always high credit standard when extend credit, both during positive economic cycle and during period of contraction. The using of higher credit standard could be helpful in the reduction of the pro-cyclicality of bank’s lending behavior and credit risk. Furthermore, the fact that high level of NPLs continues to impact on the bank’s lending activity and that this activity is very important for the economic recovery underlines that banks should clean-up their credit portfolios as soon as possible. Originality/value This paper contributes to the literature in various ways. The study analyzes the cyclical effect of credit growth, i.e. banks increase their bank lending behavior during good times, which leads to an increase in bad loans and a high credit risk in their portfolio. These cyclical effects are not knowingly studied together, but the literature usually analyzes the single steps of the cycle. Second, studying listed and unlisted banks allows to have a more representative sample and to analyze better the real bank lending activity considering both commercial than cooperative banks.
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Karki, Chitra Bahadur. "Management Accounting Practice in Nepalese Commercial Banks." Journal of Management 4, no. 1 (August 3, 2021): 51–64. http://dx.doi.org/10.3126/jom.v4i1.38661.

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The paper aims to analyze the management accounting practice in Nepalese commercial banks. Primary data have been collected by using interview method and structured questionnaire. The accounting and audit department staff in the sample banks were served with questionnaires. The descriptive survey research has been utilized in this research. The study employed the simple percentage and simple average to analyze the research questions. A sample of six numbers Nepalese commercial banks has been considered with convenience sampling technique. The study foundthat various management accounting tools are in practice in Nepalese commercial banks and maximum Nepalese commercial banks use more than one management accounting tools.In addition, management accounting is important to Nepalese commercial banks’ management for planning, evaluating, controlling and decision making and there are various problems in practicing management accounting tools in Nepalese commercial banks, such as lack of expertise, lack of information about tools, lack of top management’s committee, accounting provisions of NRB, tax law compliances, high cost and so on.
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Jati, Ahmad Waluyo, Eny Suprapti, and Satria Budi Wicaksono. "Kajian atas Standar Pelaporan Keuangan Bank Perkreditan Rakyat : Komparasi Antara PSAK No. 31, SAK ETAP, dan Pedoman Akuntansi Bank Perkreditan Rakyat." Jurnal Reviu Akuntansi dan Keuangan 1, no. 2 (October 11, 2011): 141. http://dx.doi.org/10.22219/jrak.v1i2.518.

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The purpose of this study is to describe Rural Bank’s financial reporting based on PSAK No.31 and SAK ETAP then describe the comparison between the Rural Bank of PSAK No. 31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA). In this research, the author uses PSAK No.31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA) as the unit of analysis. In PSAK No.31 provision is recognized as a liability, while at the SAK ETAP in accordance with accounting guidelines Rural Banks (BPR PA) is recognized as a reduction of asset loans. At SAK ETAP also lost the deferred tax expense, and be an advanced standard of one step compared to PSAK because there was no fundamental error and extraordinary gain or loss. While in terms of measurement, the two standards had been worth it, only SAK ETAP is a standard that is more simple with the simplicity of measurement and reduce the disclosure. The financial statements are also presented based on the characteristics and order of liquidity. In the SAK ETAP presentation of financial statements was not described in detail, requiring the accounting guidelines of Rural Banks (BPR PA) as a companion, so the information was presented in a transparent, accurate, and reliable. Keywords : PSAK No. 31, SAK ETAP, Accounting Manual of Rural Banks (BPR PA), recognition, measurement, presentation, disclosure.
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Downing, Jeff. "Fair-value accounting, asset sales and banks’ lending." Studies in Economics and Finance 35, no. 1 (March 5, 2018): 163–77. http://dx.doi.org/10.1108/sef-10-2017-0294.

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Purpose This paper aims to examine the interaction between fair-value accounting, asset sales and banks’ lending in booms and busts. Throughout, the author uses “fair value” and “mark-to-market” interchangeably, to denote an accounting regime where changes in the prices of banks’ assets affect regulatory capital. “Historic-cost accounting” has been used in the paper to denote an accounting regime where changes in asset prices do not affect regulatory capital. Design/methodology/approach The author built a model that examines how the accounting regime affects banks’ incentives to sell assets and how the impact of the accounting regime on asset sales affects lending. Findings In a bust, fair value strengthens banks’ incentives to sell assets. The resulting increase in sales increases banks’ lending capacity. Consequently, lending can be higher under fair value. Conversely, in a boom, historic cost strengthens banks incentives to sell assets. The resulting increase in sales increases banks’ lending capacity. Hence, lending can be higher under historic cost. Originality/value This paper identifies a new channel through which the accounting regime could affect lending. The accounting regime can affect banks’ incentives to sell assets. The resulting difference in sales can affect banks’ ability to make new loans. Hence, in a boom, although banks book mark-to-market gains under fair value, asset sales could be higher under historic cost. Lending, thus, could be higher under historic cost. Conversely, in a bust, although banks book mark-to-market losses under fair value, sales could be higher under fair value. Lending, thus, could be higher under fair value.
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Dissertations / Theses on the topic "Accounting in banks"

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Li, Jing. "Accounting conservatism and its implication on valuation in commercial banks /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202004%20LI.

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Thesis (M. Phil.)--Hong Kong University of Science and Technology, 2004.
Includes bibliographical references (leaves 37-38). Also available in electronic version. Access restricted to campus users.
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Calderon, Thomas G. "Banker needs for accounting information." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/76508.

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This research examines the extent to which user needs are affected by differences in the size and ownership characteristics of reporting entities. Bank loan officers constitute the target group of financial statement users and the study focuses on the perceived need for sixteen financial statement items. Among these are twelve items for which differentiation in financial reporting has been proposed (key items), and four items that bankers generally require when evaluating a loan application (control items) . The research model is based on the hypothesis that perceptions of accounting information are affected by the decision context, complexity of the organization in which the decision is being made, and the behavior response repertoire of the user. A quasi-experimental design with two treatments is utilized. The treatments are (1) a commercial loan decision involving a small privately held corporation, and (2) a commercial loan decision involving a large public corporation. A questionnaire was mailed to gather the data. Three hundred and fifteen usable responses were received, for a response rate of 21%. The data were analyzed using multivariate analysis of variance and canonical correlation analysis. Differences in the size and ownership characteristics of commercial loan applicants were found to have a statistically significant impact on the perceived needs of bankers for financial statement information. This relationship is most observable among disclosures that are perceived to be of lesser importance in the loan evaluation process. The perceived needs for items that are considered to be of greater importance (for example, the control items) are relatively insensitive to variations in the size and ownership characteristics of commercial loan applicants. Overall, commercial loan officers tend to perceive a relatively high need for general financial statement items, but tend to downplay the importance of the more specific and detailed items. The results also indicate that the organizational complexity of a bank, and the degree to which its commercial loan officers are committed to the work ethic of the banking profession, are significantly related to the perceived need for financial statement disclosures.
Ph. D.
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Mnea, Mustafa Elbasher. "Disclosure in the financial statement of banks : International Accounting Standard No.30 and the Libyan banks." Thesis, Liverpool John Moores University, 2009. http://researchonline.ljmu.ac.uk/5945/.

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Alhajraf, Nayef Falah Mubarak. "Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3534.

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Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding the disclosure in their financial statements. In this exploratory study, two avenues are investigated: first, users' evaluation of the disclosure level within the banks' financial statements in Kuwait; and second, the measurement of the actual disclosure in the banks' financial statements in Kuwait. Asurvey method is applied to evaluate the disclosure level in the banks' financial statements, while an index method is applied to for measuring the disclosure level in the banks' financial statements.
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El, Sood Heba Abou. "Studies on the financial accounting, regulation and governance of banks." Thesis, Lancaster University, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.659450.

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To the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks to To the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks toTo the extent that financial institutions have a crucial role in the development and stability of the economy, poor performance of banks affects the financial fragility of the whole' economy. In turn, accounting and regulatory bodies propose an array of regulations to shape banks ' operations and risk. This thesis examines financial accounting, regulation and governance issues in banks. It comprises three studies that cover these issues, In the first study, using a sample of U.S . bank holding companies over the period 2001-2009, I test and find strong evidence of regulatory capital management and income smoothing behavior using loan loss provisions. Bank holding companies accelerate loan loss provisions to smooth income when banks (1) hit the regulatory minimum target, (2) are in non-recessionary periods, and (3) are more profitable. In line with the topical debate on the overhaul of accounting standards for loan loss provisioning, I test and find support for the regulators' claim that the current accounting rules reinforce procyclicality in regulatory capital. The procyclicality inherent in loan loss provisions tends to accentuate regulatory capital management during economic downturns. The second study examines whether regulatory capital ratios are significantly associated with bank distress. It investigates whether the association is affected by the bank's proximity to the minimum required capital ratios. The results reveal that the association between the regulatory capital ratio and bank distress becomes significant if the bank holding company has a capital ratio of less than 6 percent, below which U.S. bank regulators do not regard banks as being well capitalized. During the financial crisis period of 2007-2009, I predict and find an insignificant association when the criterion for banks to be classified as well capitalized is set to its current threshold of 6 percent. The significance increases when I set the criterion to the higher levels of 8 percent, 10 percent and 12 percent respectively. Finally, the association is significantly enhanced when simultaneously including regulatory requirements with respect to both the leverage ratio and the tier I capital ratio. The third study investigates the influence of ownership structure of U.S. bank holding companies on risk-taking behavior during the period 2002-2009. More specifically, I test and find that concentrated shareholders discourage banks from investing in risky position: with respect to total assets, loans and off-balance-sheet items. Regarding the effect of the regulatory capital adequacy on the association between ownership concentration and bank risk taking, I find that the larger the regulatory capital, the less negative is the association between ownership concentration and risk taking in banks. Additionally, I find that this effect is more pronounced for well-capitalized bank holding companies than for poorly capitalized bank holding companies. Finally, T examine whether this effect differs significantly between the crisis period of 2007-2009 and the pre-crisis boom of 2002-2006. Results show that the effect of regulatory capital adequacy on the association between ownership concentration and risk taking is less pronounced for bank holding companies during a period of financial crisis relative to a pre-crisis boom period. Key Words: loan loss provisions, regulatory capital management, income smoothing, procyclicality, distress, default probability, financial crisis, ownership concentration, risk taking, bank holding company
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Al, Abed Shafiq Khleif Khalaf. "Risk measurement of banks using accounting and capital markets measures." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630480.

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This thesis investigates the different bank risks in Western European banks and banks in Jordan. Risk applies at multiple levels, and the information structure provided by internal, external and market measures of risk is the main concern of this research. In this thesis, Long Tenn Debt Rating (LTDR) by the popular rating agency "Moody's Rating Agency" was considered as a proxy for risk measurement which reflects mainly different risks facing the banking industry and concurrent with the new suggestions of the Basle Committee where external and internal bank ratings are of importance in the new banking regulation system. In this thesis, we try to determine ways of determining credit risk proxies for individual banks. Furthermore, we explore how macroeconomic and stock market data can improve risk measurement. A Multiple Discriminant Analysis (MDA) model was built from the data of 210 European banks for 1999 to anticipate rating for the Western European banks. This model depends on 5 accounting variables and 3 macroeconomic variables. The classification rate of 60.5% gives the model a good acceptance rate compared with extant prediction models. This model was also used to fit rating for Jordanian banks where rating was not available. The relationship between this rating proxy model and a set of market and accounting variables for a group of 129 Western European banks through the period of 1993-2000 was analysed. The results showed that there was no significant relationship between rating proxy for these European banks and standard deviation of return (total risk) but a group of market measures of risk, return, beta, standard deviation of return and market to book value (MTBV) had a limited effect on the explanation of rating proxy of European banks with adjusted R2 not more than 6.3%. On the other hand, a group of accounting risk measures (ratios) was selected and analysed to determine the relationship between these accounting variables and rating proxy. These accounting variables were dividend payout ratio, leverage ratio, return on assets (ROA), loan to deposit ratio, subordinated debt and non-interest expense over the average assets. The results showed a highly significant relationship between these accounting variables and rating proxy with an adjusted R2 of 40.8%. A combination of accounting and market variables were used to find out if these variables together can provide a greater explanation of rating. The results showed that this combination had slightly more explanatory power than accounting measures alone with adjusted R2 of 43.2%. These results confirmed that accounting variables have more explanation power than market measures and these accounting ratios are still the main source of data for rating agencies when assigning rating for banks. For Jordanian banks, a sample of 16 Jordanian banks through the period 1993- 2000 was examined. The rating proxy model developed for European banks was applied to Jordanian banks. Using the model no Jordanian bank was found to have a Aaa rating whilst 82% of Jordanian banks have ratings of Baa and below. 16 These results tend to reflect the real situation where most banks in Jordan were very small with limited assets and capital. There was no significant relationship between rating proxy and standard deviation of return (total risk) for Jordanian banks. The relationship between a set of market variables and rating proxy was significant with adjusted R2 of 21 % which is better than the results for European banks. This suggest that the Jordanian stock market without the benefit of a credit rating for each bank does use the accounting and economic information which has been found to apply to European banks. The importance of accounting variables is substantiated using OLS regression.
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De, Jager Phillip. "Fair value accounting in South African banks : financial stability implications." Doctoral thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15568.

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This article-based thesis consists of three main papers that examine the use of fair value accounting in banks and how it can influence behaviour with systemic effects; this helps in understanding the role of fair value accounting in the global financial crisis. The examination consisted of two parts. The first part was the investigation of how fair value accounting was actually used by South African banks. The second part was the development of an analytical model that links together fair value accounting, bank capital regulation and economic outcomes. The South African case study was further divided into two parts. In the first part, a comparative design was used to investigate in detail how fair value accounting was implemented by two South African banks and what their motivations were. The second part sought to answer the question: did South African banks pay out higher dividends based on risky fair value accounting gains? The South African evidence indicates that fair value accounting materially impacts the profit and loss and the regulatory capital of banks. This component of regulatory capital proved to be risky. Dangerous pay-outs resulted from the increase in profits and bank assets grew the most during the period of risky capital formation. It was found that the use of a stock-flow consistent model of the economy was a commonality amongst those that predicted the global financial crisis. A stock-flow consistent model was shown to be descriptive of the South African evidence. The model showed fair value accounting to be at the centre of feedback processes that can weaken the banking system during the economic upswing. The study concludes that fair value accounting is central in processes that weaken the banking system during an economic upswing and thus demonstrates why the current call for prudent accounting in banks is justified. The study expands on current literature in a number of ways. It adds to the literature that fair value accounting is procyclical by demonstrating that this effect is not constant throughout the cycle and is more problematic during the upswing; this differs from the usual argument that fair value accounting accelerates the downturn. The South African empirical evidence showed that fair value accounting for available-for-sale assets is not the only avenue for fair value accounting to be dangerous; fair value accounting adjustments through profit and loss should also be monitored. The analytical model as well as the South African empirical evidence contradicts the common argument that the fair value measurement of financial instruments must be pervasive in a bank and banking system to be dangerous. The South African empirical evidence shows that fair value accounting must be considered a possible avenue of earnings or capital management in banks.
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JIANG, Jin. "The influence of banks on auditor choice and auditor reporting in Japan." Digital Commons @ Lingnan University, 2010. https://commons.ln.edu.hk/acct_etd/8.

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Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main banks on auditor selection by logistic regression and also investigate the influence of main banks on auditor reporting quality after controlling self-selection bias. Using data from Japanese listed companies in the Tokyo Stock Exchange over the 2002-2008 period, I provide empirical evidence that companies with more reliance on main bank loans are more likely to choose their main banks’ external auditors. Using the Propensity Score Matching method and the Heckman two-step binary probit model to control for self-selection bias, the empirical results support the hypothesis that main bank auditors are more likely to issue modified opinions to the borrowing companies than non-main bank auditors, providing evidence of higher audit quality from main bank auditors. As a sensitivity test, I also use discretionary accruals as a measure of audit quality. the results indicate that companies who choose the same auditors as their main banks have higher audit quality than companies who choose different auditors from their main banks. My thesis contributes to the existing auditing literature in several ways. First, by studying the influence of debt financing on auditor choice and auditor reporting, this thesis extends the auditor market research that focuses mainly on the role of auditors in equity markets to the bank-based market. Furthermore, this thesis also complements auditing research on the influence of institutions on audit quality.
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Elamer, Ahmed A. M. "Empirical essays on risk disclosures, multi-level governance, credit ratings, and bank value : evidence from MENA banks." Thesis, University of Huddersfield, 2017. http://eprints.hud.ac.uk/id/eprint/31700/.

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This thesis contains four essays that examine the relationships among risk disclosures, multi-level governance, credit ratings, and bank value in the Middle East and North Africa (MENA) banks. These essays concentrate on four closely linked risk disclosures, and governance topics that quantitatively investigate the antecedents and informativeness of risk disclosures by banks from 14 countries in MENA region over the 2006–2013 inclusive period. The first essay aims at investigating the impact of multi-layer governance mechanisms on the level of risk disclosures by banks. The essay result suggests a variation between MENA banks in the level of risk disclosures with a significant improvement from 2006 to 2013. Specifically, the findings are three-fold. First, the results suggest that Sharia Supervisory Board (SSB) is positively associated with the level of risk disclosures by banks. Second and at the bank-level, the essay finds that ownership (governmental ownership and family ownership) and board (board size and non-executive directors) structures have a positive effect on the level of risk disclosures by banks, whilst CEO duality is negative, but insignificantly related to bank risk disclosures. At the country-level, the evidence suggests that control of corruption has a positive effect on the level of bank risk disclosures, whilst political stability and absence of violence have a negative, but insignificant association with the level of bank risk disclosures. In the second essay, the thesis investigates the relationships among national governance quality (NGQM), Islamic governance quality (ISGQ), including other bank-level governance mechanisms, and risk management and disclosure practices (RMDPs); and consequently ascertains whether NGQM has a moderating influence on the ISGQ -RMDPs nexus. The findings are four-fold. Firstly, this study finds that RMDPs are higher in banks from countries with higher NGQM. Secondly, this essay shows that RMDPs are higher in banks with better Islamic governance. Thirdly, the study finds that board size and non-executive directors have a positive effect on the level of RMDPs. Finally, this study finds evidence that suggests that NGQM has a moderating effect on the Islamic governance quality-RMDPs nexus. The third essay explores whether RMDPs have a predictive effect (informativeness) on banks’ credit ratings (BCRs); and consequently ascertains whether governance structures can moderate such an association. The findings suggest that RMDPs have a predictive effect on BCRs. The study finds that the quality of the BCR is higher in banks that have higher risk disclosures, board size, government ownership, board independence, women directors and established SSB. On the other hand, the results indicate that the BCR quality is lower in banks that have higher foreign ownership, and CEO role duality. Furthermore, the findings suggest that governance structures moderate the relation between RMDPs and BCRs. The final essay examines the extent to which RMDPs and multi-level governance can explain observable changes in bank value in a number of ways. First, this essay seeks to examine whether RMDPs can influence the value of banks. The second objective is to examine how NGQM may affect the bank value. Finally, this essay explores the relationship between operating in better- or poorly-governed countries and the market value of banks. The results confirm the substantial role of risk disclosures and multi-level governance in improving bank valuation in MENA. More specifically, the results indicate that market valuation is higher in banks with bigger foreign ownership, board size, board independence, Islamic governance, and NGQM. The results also show a significant negative relationship between CEO power and bank value. The research’s empirical findings are largely in line with the predictions of the multi-theoretical framework that incorporates insights from agency, signalling, legitimacy, institutional, and resource dependence theories. The study findings are robust to alternative firm- and country-level controls, alternative multi-level governance mechanisms, risk disclosure proxies, alternative estimation techniques, and endogeneity problems. In doing so, this study extends, as well as contributes to the banking and governance literature in a number of ways. First, to the best of the researcher’s knowledge, this thesis provides a first-time cross-country evidence on the level of risk disclosures in MENA countries, especially following the 2007/08 financial crisis in the banking industry. Second, this thesis offers first-time evidence on the informativeness of Islamic governance quality and risk disclosures from equity and debt markets. Third, this thesis offers evidence and extends prior research on the influence of multi-level governance on bank value, and credit ratings, using a multi-theoretical framework. Fourth, the study offers first-time evidence on the effect of national governance quality on banks’ risk disclosures, credit ratings, and bank value.
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10

Maali, Bassam. "Financial accounting and reporting in Islamic banks : the case of Jordan." Thesis, University of Southampton, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.412271.

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Books on the topic "Accounting in banks"

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Donnell, Heagy Cynthia, ed. Principles of bank accounting & reporting. Washington, D.C: Education Policy & Development, American Bankers Association, 1991.

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Mecimore, Charles D. Bank accounting and auditing service. Austin, Tex. (505 Barton Springs Rd., Austin 78704): Sheshunoff Information Services, 1989.

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J, Mallett D., Taylor M. G, and Institute of Chartered Accountants in England and Wales., eds. Banks: An industry accounting and auditing guide. 2nd ed. London: Institute of Chartered Accountants in England and Wales, 1993.

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Issues in Islamic accounting. Serdang: Universiti Putra Malaysia Press, 2005.

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Gupta, D. P. Taxmann's cuncurrent audit in banks. 2nd ed. New Delhi: Taxmann Allied Services, 2003.

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Amin, Hanudin. Accounting for Islamic bank transactions. Kota Kinabalu, Sabah: Universiti Malaysia Sabah, 2008.

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Stille, Reserven, Politik von Grossbanken unter Berücksichtigung unterschiedlicher Zielproblematiken. Frankfurt am Main: P. Lang, 1997.

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A final accounting: Holocaust survivors and Swiss banks. Durham, N.C: Carolina Academic Press, 2010.

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Orland, Leonard. A final accounting: Holocaust survivors and Swiss banks. Durham, N.C: Carolina Academic Press, 2010.

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Kantawala, A. S. Management accounting techniques for lending decisions by banks. Baroda: Dept. of Accounting and Financial Management, Faculty of Commerce, M.S.University of Baroda, 1996.

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Book chapters on the topic "Accounting in banks"

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Crawford, Jason, Shruti Kashyap, Fredrik Nilsson, Anna-Karin Stockenstrand, and Marcus Tirmén. "Accounting and Control in Banks." In Bank Regulation, 15–63. New York : Routledge, 2016. | Series: Routledge studies in accounting ; 19: Routledge, 2017. http://dx.doi.org/10.4324/9781315563893-2.

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Di Fabio, Costanza. "Supervisory Characteristics and Income Smoothing: The Case of European Banks." In SpringerBriefs in Accounting, 59–71. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74011-5_4.

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Di Fabio, Costanza. "After the Crisis: New Approaches in Accounting Standards Applied by Banks and the New Framework for Banking Supervision." In SpringerBriefs in Accounting, 7–31. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74011-5_2.

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Janda, Karel, and Oleg Kravtsov. "Does Regulatory Stress Testing Make Banks Perform Better and Be Less Risky?" In Digitalization in Finance and Accounting, 109–20. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_10.

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Balkan, Bülent. "Impacts of Digitalization on Banks and Banking." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 33–50. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6811-8_3.

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Benston, George J. "Market—Value Accounting by Banks: Benefits, Costs and Incentives." In Restructuring the American Financial System, 35–55. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-2197-9_4.

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Kuc, Matěj. "Cost Efficiency of European Cooperative Banks: Are Small Institutions Predestined to Fail?" In New Trends in Finance and Accounting, 105–13. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_10.

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Pyka, Irena, and Aleksandra Nocoń. "‘Repolonization’ Process of Domestic Banks. Analysis of Conditions and Opportunities." In Contemporary Trends in Accounting, Finance and Financial Institutions, 139–54. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-72862-9_11.

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Akın, Başak Oktay, and Enver Erdinç Dinçsoy. "The Relationship of Public Banks in Turkey with Sustainable Macroeconomic Factors." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 193–206. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-32-9588-9_11.

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Džmuráňová, Hana, Martina Hejdová, and Petr Teplý. "Liability Risk Management of Central European Banks Under New Regulatory Requirements." In The Impact of Globalization on International Finance and Accounting, 107–16. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_12.

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Conference papers on the topic "Accounting in banks"

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Yulianto, Wahyu Dwi, Arini Wildaniyati, and Fatchur Rochman. "Comparative Analysis of a Financial Performance on Conventional Banks and Sharia Banks in Indonesia." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.024.

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Samad, Ph.D., Abdus. "Commercial bank non-interest incomes Are fee charges different between Islamic Banks and Conventional Banks? Evidence from Bangladesh." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.38.

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Isnurhadi, Fida Muthia, Marlina Widiyanti, and Sulastri. "Customers’ Preference in Choosing Islamic Banks." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.035.

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Abdul Karem Al-Musalli, Mahfoudh, and Ku Nor Izah Ku Ismail. "Intellectual capital performance and board characteristics of GCC banks." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af99.

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Rusydiana, Aam, Lina Marlina, and Solihah S. Rahayu. "Efficiency, Productivity and Stability of Islamic Banks in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008442605660572.

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Ojha, Dr Samiksha, and Dr Deepak Tandon. "Accounting Globalization: Issues and Challenges of IFRS Implementation in Indian Banks." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af112.

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Vegirawati, Titin, Didik Susetyo, Inten Meutia, and Lukluk Fuadah. "Panel Data Regression Analysis of Partnership Contract in Indonesian Sharia Banks." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008444206990707.

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Yamaly, Fadhil, Sulastri, Syamsurijal Kadir, and Isnurhadi. "An Early Warning Model of Financial Distress Sharia Banks in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008444507230732.

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Hatane, Saarce Elsye, Ferina Octavia, and Jeannete Florentina. "The Comparison of Earnings Management Practices in Indonesia’s Islamic Banks and Conventional Banks." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-18.2019.22.

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Rachmawati, Rima. "IMPLEMENTATION OF IFRS FOR SME’s IN INDONESIA (Case Study on Rural Banks)." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-063.

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Reports on the topic "Accounting in banks"

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McCallum, Bennett. Bank Deregulation, Accounting Systems of Exchange, and the Unit of Account: A Critical Review. Cambridge, MA: National Bureau of Economic Research, March 1985. http://dx.doi.org/10.3386/w1572.

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Felipe, Jesus, Scott Fullwiler, Gemma Estrada, Maria Hanna Jaber, Mary Ann Magadia, and Remrick Patagan. How “Monetization” Really Works—Examples from Nations’ Policy Responses to COVID-19. Asian Development Bank, December 2020. http://dx.doi.org/10.22617/wps200368-2.

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The coronavirus disease (COVID-19) has forced governments to provide stimulus packages amid falling tax revenues, prompting debate on “monetization” of government debt. Drawing on selected country experiences, this paper shows through actual central bank operations and accounting that “monetization,” commonly equated with “printing money,” is operationally impossible and that inflationary concerns are misplaced.
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Papua New Guinea - Central Bank - Bank of Papua New Guinea - Accounting Procedures. Reserve Bank of Australia, March 2021. http://dx.doi.org/10.47688/rba_archives_2006/04120.

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Papua New Guinea - Central Bank - Bank of Papua New Guinea - Accounting Procedures - Investment of Surplus Funds. Reserve Bank of Australia, March 2021. http://dx.doi.org/10.47688/rba_archives_2006/04123.

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Asia Bond Monitor September 2021. Asian Development Bank, September 2021. http://dx.doi.org/10.22617/spr210338-2.

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In the second quarter of 2021, rising COVID-19 cases have cast a shadow over emerging East Asia's growth outlook. Yet the region's financial conditions remain broadly stable amid accommodative monetary policy stances despite some weakening signs. Local currency (LCY) bond markets in emerging East Asia expanded to $21.1 trillion at the end of June, as governments tapped LCY bonds to support recovery measures and contain the negative impact of rising COVID-19 cases. The ASEAN+3 sustainable bond market expanded to $345.2 billion at the end of Q2 2021, accounting for nearly 19% of the global sustainable bond market. The risk to the outlook for regional financial markets remains tilted to the downside. Uncertainty over recovery prospects due to COVID-19, combined with a strong US economic rebound and possible earlier-than-expected monetary policy normalization in the US, could lead to further weakening of financial conditions. This issue of the Asia Bond Monitor features special boxes on emerging East Asia’s economic outlook, market capacity and central banks’ asset purchasing programs, debt build-up, and social risk in developing Asia.
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GOVERNORS & SENIOR PERSONNEL - Denison Miller - Diaries - Accountant, Bank of New South Wales. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/03460.

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